2. The costs of lawsuit shall be borne by the Plaintiff.

The following facts shall not be disputed between the parties, or may be recognized by comprehensively considering the overall purport of the pleadings in the evidence A Nos. 1 and 2:

A. On December 2, 2002, the deceased on December 2, 2002, the deceased ○○ and his children jointly succeeded to the deceased ○○ and his children’s property, and the Plaintiff and the deceased ○○○, who were their children. The Plaintiff, the above ○○, and Gim○ did not report the inheritance tax within six months from the inheritance opening date under Article 67 of the Inheritance Tax and Gift Tax Act.

나. 원고는 2004.2.2. 피고에게 이○○가 탈세하였다고 신고하였고, 이에 피고는 원고 및 이○○, 김○○에 대한 상속세 조사를 하여 아래<상속세 계산내역> 기재와 같이 원고 및 이○○, 김○○의 상속세로 1,435,167,479원(산출세액 1,025,119,629원 + 가산세 410,047,850원)을 산출한 다음 2006.1.2. 원고에게, 2002. 귀속 상속세로 1,435,167,479원(원고 지분 410,027,340원 ＝ 1,435,167,479원 X 28.57%)을 과세함과 동시에 연대납세의무자로 지정, 통지하였다(이하 ＇이사건 처분´ 이라고 한다).

Inherited

Value ?

Disposition of Non-Explanation

Property ②

Article 14 of the Act

Amount of deduction Ⅲ

Value of Inheritance Tax:

(1) +B-3

= Amount of deduction

â…………§)

calculated tax amount

Additional Tax

1,802,479,802

3,459,161,010

1,381,549,706

3,970,091,106

1,007,292,032

2,962,79,074

1,025,119,629

410,047,850

Details of the computation of the inheritance tax.

C. On February 13, 2006, the Plaintiff filed a request for adjudgment with the National Tax Tribunal, but the Director of the National Tax Tribunal dismissed the Plaintiff’s request for adjudgment on September 12, 2006.

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

○○○ managed all the property inherited from the deceased Kim○, while excluding the Plaintiff. The Plaintiff was in a state in which the inheritance was not actually distributed at all. The instant disposition based on the premise that the Plaintiff inherited the property from the deceased Kim○, was unlawful.

(b) Related statutes;

See attached Table E-related Acts and subordinate statutes.

(c) Fact of recognition;

In full view of the facts acknowledged earlier, the following facts may be acknowledged in light of the following facts: Gap evidence Nos. 3 through 7, Eul evidence Nos. 1 through 4, Eul evidence Nos. 3 through 7, Eul evidence No. 8-1 and 2:

No.

Details of property;

Types

Quantity

Evaluation Amount

1

Yang-si, Yang-si, Tak-si 354-3

Site

177С

24,957,00 won

2

Yang-si, Yang-si, Tak-si 354-4

Forest land

690 square meters

93,150,000 won

3

Yangju-si, Yang-si 354-5

Forest land

250 square meters

13,875,00 won

4

Yang-si, Yang-si, Ho-ri 64

Forest land

14,969С

51,192,270 won

5

Yang-si, Yang-si, Ho-si 62

Forest land

1,066С

3,571,100 won

6

Yang-si, Yang-si, Ho-ri 58

Forest land

298С

844,900 won

7

Sinpo-si 378-9

50

378С

4,914,00 won

8

Seocho-gu Seoul Metropolitan Government 1612-22

Buildings

317С

1,546,095,500 won

9

Seocho-gu Seoul Metropolitan Government 1612-22

Site

314С

10

Yangju-si, Yang-si 354

Rivers

185С

26,085,00 won

11

Yang-si, Yang-si 355

Rivers

526С

6,049,00 won

12

Seocho-gu Seoul Metropolitan Government 1612-24

Roads

44 square meters

59,704,00 won

13

c. C.O.N.

Membership

54,750,00 won

14

Magman Co., Ltd.

Stocks

1,355,000 Shares

15

bank (one bank 20908)

Deposit

3,170,037 won

16

Deposit (Foreign Exchange Bank071-018265-5)

Deposit

154,857 won

17

Deposit (817-0258701002)

Deposit

3,967,138 won

Total

1,892,479,802

(1) The property at the time of the death of the deceased Kim ○○ ( December 2, 2002) is indicated as follows:

(2) As a result of the Defendant’s investigation into the place of use of the property disposed of within two years among the Defendant’s net Kim ○○’s property, the obligation that was withdrawn or transferred within two years or whose purpose of use is unclear as set out below amounts to KRW 4,171,67,230 in total, and the amount verified by the place of use is only KRW 712,506,220.

No.

Details of assets;

Types

Transfer Date

Transfer Value or the withdrawn amount (won)

Use Place

Amount (won)

1

(A)Korea Festival;

Stocks

May 2, 2001

761,600,000

National taxes

366,670,970

2

(A)Korea Festival;

Stocks

May 2, 2001

1,088,000,000

Resident Tax

36,667,097

3

(A)Korea Festival;

Stocks

May 2, 2001

544,000,000

National Bank (Seo)

31,466,749

4

(State)Maritime Mutual Savings Bank;

Stocks

May 2, 2001

61,277,776

Local Tax

7,506,680

5

Fire Fighting Forces

Stocks

3,202

60,000,000

US travel expenses

50,000,000

6

El branch securities

Stocks

6.6.28

74,340,710

Repayment of Part of the Maritime Affairs Treasury

201,676,860

7

National Bank Deposit (323)

Deposit

2 years;

172,900,000

National Bank

17,883,000

8

national bank deposits (182)

Deposit

2 years;

10,200,000

Use of Card

634,864

9

B. B. B. B.T.T.

Stocks

2 years;

65,849,000

10

Han Bank (63508)

Deposit

2 years;

120,041,000

Han Bank (63508)

Deposit

2 years;

298,364,00

11

Han Bank (63508)

Deposit

2 years;

11,135,000

12

National Bank (076960)

Deposit

2 years;

200,000,000

13

Han Bank (63508)

Deposit

2 years;

1,901,000

14

Commercial Bank (817-002)

Deposit

2 years;

104,621,00

15

Bonds

2 years;

90,000,000

16

Obligations for Non-distinct Use

2 years;

507,437,744

Total

4,171,667,230

712,506,220

(unit: Won)

(3) On the other hand, on February 26, 2003, the Plaintiff applied for a qualified acceptance on March 12, 2003 for the inheritance of the deceased Kim ○○’s property with the Seoul Family Court Decision 2002Ra1402, which was accepted on March 12, 2003. This ○○ also applied for a qualified acceptance on May 19, 2003 in the inheritance of the deceased Kim ○○’s property with the same court Order 2003Ra90, and Kim○ also applied for a qualified acceptance on May 19, 2003, and was accepted on March 19, 2003 in inheritance of the deceased Kim ○’s property with the same court Order 2003Ra1288.

(4) On September 8, 2003, the Plaintiff filed a claim for the division of inherited property with the Seoul Family Court Decision 2003 Mahap81, and withdrawn the above claim on February 10, 2004.

D. Determination

Article 3(1) of the Inheritance Tax and Gift Tax Act provides that a person who receives an inheritance tax or a testamentary gift shall be liable to pay the inheritance tax according to the proportion calculated under the conditions as prescribed by the Presidential Decree on the basis of the property received or to be received by the predecessor among the inherited property with respect to the inheritance tax imposed by this Act. Article 15(1) of the same Act provides that where an ancestor disposes of or bears an obligation to pay the inherited property of the decedent, and the amount received or withdrawn from the property of the decedent is not less than 200 million won by type of property within one year before the date the inheritance commences, and where the purpose of use is not objectively clear as prescribed by the Presidential Decree, where the total amount of an obligation is not less than 20 million won by type of property within two years before the date the inheritance commences, and where the use is more than 500 million won by the predecessor within 2 years before the date the inheritance commences, it shall be presumed that the inheritance is inherited and the heir bears an objective burden of proof within 1 year before the inheritance commences or 2 years before the inheritance commences.

In this case, as seen earlier, it is difficult to recognize that the Plaintiff did not actually inherit the deceased Kim○○’s property on the sole basis of the fact that the Plaintiff applied for a qualified acceptance in the inheritance of the deceased Kim○○’s property, and that the Plaintiff claimed a division of inherited property against Lee○○ and Kim○, a co-inheritors. There is no other evidence to acknowledge this otherwise.

Therefore, the defendant's disposition of this case is legitimate, and the plaintiff's assertion is without merit.

4. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.

Related Acts and subordinate statutes

○ Inheritance Tax and Gift Tax Act

Article 3. Inheritance Tax Payment Obligation

(1) An inheritor (referring to the inheritor under the provisions of Articles 1000, 101, 103 and 1004 of the Civil Act, and including the person who renounces inheritance under the provisions of Article 1019 (1) of the same Act and the special relative under the provisions of Article 1057-2 of the same Act; hereinafter the same shall apply) or a person to whom a testamentary gift is made (including the person who acquires property by donation becoming effective due to the death; hereinafter referred to as the "leary donee") shall be liable to pay inheritance tax according to the rate calculated, as prescribed by the Presidential Decree, based on the inherited property received or to be received by each person, from among inherited property imposed pursuant to this Act: Provided, That in case of a profit-making juristic person by special relative

(3) The inherited property under the provisions of paragraph (1) shall include the donated property which a successor or a testamentary donee has received, from among the donated property added to the inherited property under Article 13.

(4) The inheritance tax as prescribed in paragraph (1) shall be jointly and severally liable to pay within the limit of the property which each heir or testamentary donee received or is to receive.

Article 15 (Presumption of Inheritance, etc. of Property Disposed of Property prior to Commencement Date of Commencement)

(1) In case where the decedent disposes of the property or bears the obligation of the decedent, and where it falls under one of the following subparagraphs, it shall be presumed that the heir has inherited it, and shall be included in the taxable amount of inheritance taxes under

1. Where the amount obtained by disposing of the property of the decedent or withdrawn from the property of the decedent, is not less than 200 million won by the type of property within one year before the date inheritance commences, and the use is not less than 500 million won by the categories of property within two years before the date inheritance commences, and

2. Where the total amount borne by a debt exceeds 200 million won within one year before the date on which inheritance commences, and where five hundred million won or more within two years before the date on which inheritance commences, and the use is objectively unclear

(2) Where an ancestor is presumed not to have an obligation to repay, as prescribed by Presidential Decree, debts borne by the decedent to the State, a local government or a person other than a financial institution prescribed by Presidential Decree, they shall be included in the taxable amount of inheritance taxes under

(3) The calculation of the amount, etc. received or withdrawn from the property under paragraph (1) 1 by disposal of the property and the classification by kind of property shall be prescribed by Presidential Decree.

○ Article 67 Report on Assessment Standard of Inheritance Tax

(1) The inheritor or testamentary donee liable to pay the inheritance tax under the provisions of Article 3 shall report the taxable value and tax base of the inheritance under the provisions of Articles 13 and 25 (1) to the superintendent of the tax office having jurisdiction over the place of tax payment within six months

○ Enforcement Decree of Inheritance Tax and Gift Tax Act

○ Scope of property or obligations included in the taxable amount of inheritance taxes of Article 11

(1) In the application of the provisions of Article 15 (1) 1 of the Act, the disposal amount and the withdrawn amount of property shall be the sum of the amounts calculated according to the classification in the following subparagraphs by types of property:

1. Where the property of an ancestor is disposed of, the amount actually earned within one or two years before the date inheritance commences, from the proceeds from such disposal;

2. Money, etc. actually withdrawn within one or two years prior to the date on which the inheritance commences, where the decedent has withdrawn the property of such money, etc. (hereafter in this Article, referred to as “money, etc.”), from among the inherited property, the money, etc. received through the passbook or the truster’s account as prescribed by the Ordinance of the Ministry of Finance and Economy. In this case, where the relevant money, etc. has been deposited through the passbook or the truster’s account, etc., it shall be the money, etc. obtained by deducting the aggregate of the money, etc. deposited during the relevant

(2) The term “where the use is not objectively obvious as prescribed by the Presidential Decree” in Article 15 (1) 1 and 2 of the Act means a case falling under any of the following subparagraphs:

1. Where the other party to a transaction who has paid the amount received by an ancestor by disposing of the property or the money, etc. withdrawn from the property of the ancestor or the amount borne by the ancestor, and the other party to the transaction who has paid the received money (hereafter in this Article, referred to

2. Where the opposite contractual party denies the receipt of money, etc. or the fact of receiving money, etc. is not recognized considering the opposite contractual party’s financial status;

3. Where a person who has a special relationship with an inheritee under Article 26 (4) is not recognized by social norms;

4. Where the predecessor disposes of or bears obligations, and the other assets acquired by the money, etc. is not verified;

5. Where disbursement is not recognized in light of the age, occupation, career, income, property status, etc. of the inheritee;

(3) For the purpose of Article 15 (2) of the Act, the term “where an inheritor is presumed to have no obligation for performance as prescribed by the Presidential Decree” means the case where the fact that the inheritor actually bears is not confirmed by the documents, etc. as prescribed in Article 10

(4) In applying the provisions of paragraph (2), if the amount not verified pursuant to the provisions of each subparagraph of the same paragraph is less than the smaller amount among the following subparagraphs, it shall be presumed that the use is objectively unclear, and if the amount is not less than that, the use is presumed not to be open to the general public:

1. An amount equivalent to 20/100 of the amount received by the predecessor by disposing of his/her property, or the money, etc. withdrawn or liable from his/her property, and the amount received;

2. Two hundred million won.

(5) For the purpose of Article 15 (1) 1 of the Act, the term “property by category” means:

1. Cash, deposits, and securities;

2. Real estate and rights related to real estate:

4. Property other than those listed in subparagraphs 1 and 2.